Auditoria Interna e Operacional

Prerequisites
There are no formal prerequisites.
However, it is recommended that the students have general knowledge of external audit matters.

Objectives
At the end of the course the students should be familiar with the key aspects of the internal audit profession.
They should also have a general knowledge of assessment and evaluation of the internal control system and its implementation in an organization.

Program
1. Introduction and scope of IA
2. ICS and its components (COSO and COBIT)
3. ICS limitations
4. Professional ethics and IA standards 5. Evolution and historical situation in Portugal
6. The IA process in general
7. Performance appraisal
8. Risk management
9. The security of information systems
10. Key aspects to be considered in an audit process